=ЕСЛИОШИБКА(ИНДЕКС(A$2:A$11;НАИМЕНЬШИЙ(ЕСЛИ(ПОИСКПОЗ(A$2:A$11;A$2:A$11;)=СТРОКА($1:$10);СТРОКА($1:$10));СТРОКА(I1)));"")

=ЕСЛИ(F2="";"";ПОДСТАВИТЬ(НАИБОЛЬШИЙ((A$2:A$11=F2)*B$2:B$11;1)&", "&НАИБОЛЬШИЙ((A$2:A$11=F2)*B$2:B$11;2)&", "&НАИБОЛЬШИЙ((A$2:A$11=F2)*B$2:B$11;3)&", "&НАИБОЛЬШИЙ((A$2:A$11=F2)*B$2:B$11;4);", 0";))

Sub tt()
    r0_ = 2
    r1_ = Cells(Rows.Count, 1).End(3).Row
    If r1_ < r0_ Then Exit Sub
    nr_ = r1_ - r0_ + 1
    c1_ = 9
    ar = Cells(r0_, 1).Resize(nr_, 2)
    Set slov = CreateObject("Scripting.Dictionary")
    With slov
        For i = 1 To nr_
            If .Exists(ar(i, 1)) Then
                .Item(ar(i, 1)) = .Item(ar(i, 1)) & ", " & ar(i, 2)
            Else
                .Item(ar(i, 1)) = ar(i, 2)
            End If
        Next i
        r11_ = Cells(Rows.Count, c1_).End(3).Row
        Cells(r0_, c1_).Resize(r11_ - r0_ + 1, 2).ClearContents
        Cells(r0_, c1_).Resize(.Count, 1) = Application.Transpose(.Keys)
        Cells(r0_, c1_ + 1).Resize(.Count, 1) = Application.Transpose(.Items)
    End With
End Sub

Sub test()
    Dim z, i&, j&, m&, t$: z = Range("A2:B" & Range("A" & Rows.Count).End(xlUp).Row).Value
    With CreateObject("scripting.dictionary"): .CompareMode = 1
    For i = 1 To UBound(z): t = z(i, 1)
        If .exists(t) = False Then
            m = m + 1: .Item(t) = m: For j = 1 To UBound(z, 2): z(m, j) = z(i, j): Next
        Else
            z(.Item(t), 2) = z(.Item(t), 2) & "," & z(i, 2)
        End If
    Next
Range("I2").Resize(.Count, UBound(z, 2)).Value = z
Range("J2:J" & Range("J" & Rows.Count).End(xlUp).Row).HorizontalAlignment = xlRight
End With
End Sub